Dalarna University's logo and link to the university's website

du.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Intra-units cost charging practices across countries, challenges faced: Creation of a framework with relevant improvements
Dalarna University, School of Culture and Society.
2023 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Aim: The research aims at analyzing the intra-units cost charging across different countries, projects, and functions in order to establish cost charging transparency, fairness, and accountability. Furthermore, would suggest a framework seeking to ensure a smooth and consistent intra units cost charging across countries, projects and functions of a MNC.

Methodology: The study was guided by a qualitative strategy with an element of action research. A total of 7 interviews were conducted with 5 people; 2 of them were interviewed twice due to the nature of the study involving action research and gaining feedback from them.

Findings: The analysis revealed that there are variances in the determination of the rate used by various units of this MNC which causes a perception of unfairness and cumbersomeness in determining the costs to be charged between units. The desire to get a harmonized costs charging framework was noticed and recommendations for potential ways to arrive at that were laid out as well.

Conclusion: It is essential to deal with intra-unit’s costs charging on a continuous basis as the MNC tends towards a harmonization of this process. There is a need to be flexible and adaptable to imminent changes. 

Place, publisher, year, edition, pages
2023.
Keywords [en]
Intra-units costs charging, consistent framework, cross-country cost charging variance, legal and regulatory considerations; project management, Organization change
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-46948OAI: oai:DiVA.org:du-46948DiVA, id: diva2:1797219
Subject / course
Business Administration and Management
Available from: 2023-09-14 Created: 2023-09-14

Open Access in DiVA

fulltext(575 kB)21 downloads
File information
File name FULLTEXT01.pdfFile size 575 kBChecksum SHA-512
87c9a4cdaed152c6537e99ae9207057eafb1b1d2a01e6f3b7b5b13b80f3345fdeed1160270d209bfaea5c3dfbe459e064146a95e7d60994c5ad00eb3ea178a5f
Type fulltextMimetype application/pdf

By organisation
School of Culture and Society
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 21 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 61 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf